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Tax Agent Services Act 2009
No. 13, 2009
In force
Administered by
Department of the Treasury
Superseded version
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C2021C00585 C17
08 December 2021
-
31 December 2021
Legislation text
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Part 1—Introduction
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Division 1—Preliminary
1-1 Short title
1-5 Commencement
1-10 Extension of Act to external Territories
1-15 General administration of Act
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Division 2—Overview of this Act
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Subdivision 2-A—Objects
2-5 Object
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Subdivision 2-B—Guide
2-10 General guide to each Part
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Division 3—Explanation of the use of defined terms
3-5 When defined terms are identified
3-10 When defined terms are not identified
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Part 2—Registration
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Division 20—Registration
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Guide to this Division
20-1 What this Division is about
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Subdivision 20-A—Eligibility for registration
20-5 Eligibility for registration as registered tax agent, BAS agent or tax (financial) adviser
20-10 Regulations may prescribe system regarding professional associations
20-15 Criteria for determining whether an individual is a fit and proper person
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Subdivision 20-B—Applying for registration
20-20 Application for registration
20-25 Registration
20-30 Board to notify you of grant of registration
20-35 Commencement and duration of registration
20-40 Variation of conditions of registration
20-45 Certain events may affect your continued registration
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Subdivision 20-C—Renewing registration
20-50 Renewal of registration
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Part 3—The Code of Professional Conduct
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Division 30—The Code of Professional Conduct
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Guide to this Division
30-1 What this Division is about
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Subdivision 30-A—The Code of Professional Conduct
30-5 Application of the Code of Professional Conduct
30-10 The Code of Professional Conduct
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Subdivision 30-B—Your liability for administrative sanctions
30-15 Sanctions for failure to comply with the Code of Professional Conduct
30-20 Orders
30-25 Suspension
30-30 Termination
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Subdivision 30-C—Notifying a change of circumstances
30-35 Obligation to notify a change of circumstances
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Part 4—Termination of registration
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Division 40—Termination of registration
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Guide to this Division
40-1 What this Division is about
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Subdivision 40-A—Grounds for terminating registration
40-5 Termination of registration—individuals
40-10 Termination of registration—partnerships
40-15 Termination of registration—companies
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Subdivision 40-B—Notice and effect of termination
40-20 Notification of decision to terminate registration and when termination takes effect
40-25 Period during which you may not apply for registration
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Part 5—Civil penalties
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Division 50—Civil penalties
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Guide to this Division
50-1 What this Division is about
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Subdivision 50-A—Conduct that is prohibited without registration
50-5 Providing tax agent services if unregistered
50-10 Advertising tax agent services if unregistered
50-15 Representing that you are a registered tax agent, BAS agent or tax (financial) adviser if unregistered
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Subdivision 50-B—Other civil penalties
50-20 Making false or misleading statements
50-25 Employing or using the services of deregistered entities
50-30 Signing of declarations etc.
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Subdivision 50-C—Obtaining an order for a civil penalty
50-35 Federal Court may order you to pay a pecuniary penalty for contravening a civil penalty provision
50-40 Treatment of partnerships
50-45 Recovery of a pecuniary penalty
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Part 6—The Tax Practitioners Board
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Division 60—The Tax Practitioners Board
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Guide to this Division
60-1 What this Division is about
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Subdivision 60-A—Establishment, functions and powers of the Board
60-5 Establishment
60-10 Membership
60-15 Functions
60-20 Powers
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Subdivision 60-B—Appointment etc. of members of the Board
60-25 Appointment
60-30 Term of appointment
60-35 Remuneration and allowances
60-40 Leave of absence
60-45 Outside employment
60-50 Disclosure of interests
60-55 Resignation
60-60 Termination of appointment
60-65 Terms and conditions of appointment not provided for by Act
60-67 Acting appointments
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Subdivision 60-C—Board procedures
60-70 Meetings
60-75 Decisions without meetings
60-80 Administrative support for the Board
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Subdivision 60-D—Committees etc.
60-85 Establishment of committees
60-90 Remuneration and allowances of committee members
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Subdivision 60-E—Investigations
60-95 Investigations
60-100 Power to request production of a document or thing
60-105 Power to require witnesses to appear before the Board
60-110 Power to take evidence on oath or affirmation
60-115 Self-incrimination
60-120 Board may retain documents and things
60-125 Outcomes of investigations
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Subdivision 60-F—Public reporting obligations of the Board
60-130 Annual report
60-135 Register
60-140 Publication of information
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Part 7—Miscellaneous
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Division 70—Miscellaneous
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Guide to this Division
70-1 What this Division is about
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Subdivision 70-A—Injunctions
70-5 Injunction to restrain or require certain conduct
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Subdivision 70-B—Administrative review
70-10 Administrative review
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Subdivision 70-C—Provisions affecting trustees and partnerships
70-15 How this Act applies to an individual or company in the capacity of a trustee
70-20 Continuity of partnerships
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Subdivision 70-D—Provisions relating to the Board
70-25 Immunity from legal action
70-30 Delegation by Board
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Subdivision 70-E—Miscellaneous
70-34 Power to request information from monitoring bodies
70-35 Official information not to be disclosed
70-40 Exceptions to the prohibition on disclosure of official information
70-45 On-disclosure of official information
70-50 Legal professional privilege
70-55 Regulations
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Subdivision 70-F—Address for service of notices
70-60 Address for service of notices
70-65 How documents may be given
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Part 8—Interpretation
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Division 80—Rules for interpreting this Act
80-1 What forms part of this Act
80-2 What does not form part of this Act
80-5 The role of Guides in interpreting this Act
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Division 90—Dictionary
90-1 Dictionary
90-5 Meaning of tax agent service
90-10 Meaning of BAS service
90-15 Meaning of tax (financial) advice service
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
